THE DEPARTMENT OF ENERGY, PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
- G.R. Number: G.R. No. 260912
- Promulgated: 2023-08-30
- Ponente: SINGH, J.
Keywords
Section 130(A)(1) National Internal Revenue Code, Republic Act No. 1125, Presidential Decree No. 242, Rule 45 Rules of Court, administrative settlement of disputes between government agencies, jurisdiction by substantive law, special law prevails over general law, tax assessment, excise tax, inter-agency dispute, jurisdiction of CTA, government contracts, Motion for Reconsideration, Petition for Review on Certiorari, Preliminary Assessment Notice, Formal Letter of Demand/Final Assessment Notice, Warrants of Distraint and/or Levy and Garnishment, due process, appellate jurisdiction, intra-governmental dispute